Commission Implementing Decision (EU) 2025/1992 of 2 October 2025 on the adequacy of the competent authority of the United Kingdom pursuant to Directive 2006/43/EC of the European Parliament and of the Council (notified under document C(2025) 6589)

• CELEX: Implementing Decision (EU) 2025/1992
• Articles: 3

Article 1

The Financial Reporting Council of the United Kingdom of Great Britain and Northern Ireland meets requirements which shall be considered adequate within the meaning of Article 47(1), point (c), of Directive 2006/43/EC for the purpose of transfers of audit working papers or other documents held by statutory auditors or audit firms and of inspection and investigation reports under Article 47(1) of that Directive.

Article 2

1.   Where audit working papers or other documents held by statutory auditors or audit firms are exclusively held by a statutory auditor or audit firm registered in a Member State other than the Member State where the group auditor is registered and whose competent authority has received a request from the authority referred to in Article 1, such papers or documents shall be transferred to the requesting competent authority only where the competent authority of the first Member State has given its express agreement to the transfer.

2.   Any bilateral working arrangements between the competent authorities of the Member States and the competent authority of the United Kingdom of Great Britain and Northern Ireland shall comply with the conditions laid down in Article 47 of Directive 2006/43/EC.

Article 3

This Decision is addressed to the Member States.